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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Bisnis dan Kewirausahaan Bata Ilyas Educational Management Review
Ratna Sari
2Fakultas Ekonomi Dan Bisnis Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Corporate Transparency and Environmental Reporting: Trends and Benefits Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1448

Abstract

This study investigates the trends and benefits of corporate transparency and environmental reporting, responding to various stakeholders' increasing demand for transparency. Employing a mixed-methods research design, this study combines qualitative, in-depth interviews with industry experts and quantitative analysis of secondary data from corporate reports, financial statements, and sustainability disclosures. This approach ensures a comprehensive understanding of the subject. The study reveals the growing demand for transparency, adoption of standardized reporting frameworks, and digital transformation are vital trends enhancing corporate transparency practices. Environmental reporting notably improves corporate reputation, supports risk management, and drives innovation. However, challenges such as inconsistent reporting standards, greenwashing, resource requirements, and data complexity were identified as significant obstacles. The research highlights the importance of tailored transparency strategies, especially for SMEs, and suggests the need for more standardized and universally accepted reporting frameworks. The study's original combination of qualitative and quantitative methods provides valuable insights for academic and practical applications, guiding policymakers and industry leaders in promoting comprehensive and effective transparency practices. Future research should focus on developing scalable solutions for transparency and assessing the long-term impacts of these practices.
Double Standards in Financial Reporting as a Form of Tax Avoidance: Perspective of Financial Report Makers Nurul Wahida; Tenriwaru Tenriwaru; Ratna Sari
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.506

Abstract

The phenomenon of tax avoidance which is widespread among taxpayers is considered to be very detrimental to the country. One way for taxpayers to avoid tax is by submitting financial reports that are not true, in other words, taxpayers have at least two financial reports, one of which is the tax version of the financial report. This research was conducted with the aim of finding out how double standards in financial reporting can be a form of tax avoidance. This research uses a qualitative research method with a case study approach. The research results show that double standards in financial reporting are carried out by taxpayers with the aim of tax avoidance. Taxpayers intentionally create at least two different financial reports. One of these reports is used as the basis for taxation in the Annual Corporate Tax Return. Several things that motivate taxpayers to do this include: reluctance to pay taxes, company capital that has not been returned, and avoiding tax audits. The strategy used to implement double standards is by recognizing fictitious expenses, non-deductible expenses, overstated expenses, and not recognizing income. All of these actions are included in tax evasion. When linked to the fraud hexagon theory, these six elements (pressure, opportunity, ability, ego, rationalization and collusion) can influence someone to commit financial statement fraud.
The transformative impact of advanced technologies blockchain, artificial intelligence (AI), and big data analytics on auditing profession Ratna Sari; Muslim Muslim; Dian Indriani
Bata Ilyas Educational Management Review Vol. 4 No. 1 (2024): January - June
Publisher : Bata Ilyas Educational Management Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v4i1.1558

Abstract

This study explores the transformative impact of advanced technologies—blockchain, artificial intelligence (AI), and big data analytics—on the auditing profession, examining their benefits, challenges, and implications for auditing standards and practices. A mixed-methods approach was adopted, combining quantitative surveys and qualitative interviews with audit professionals to gather comprehensive data on the integration and impact of these technologies in auditing. The findings reveal that blockchain enhances transparency and security, AI improves data analysis accuracy and risk assessment, and big data analytics provides deeper operational insights. However, these technologies also present challenges, including ethical concerns, the need for robust governance frameworks, and significant changes to workflows and skill requirements. Updated auditing standards and regulatory frameworks are crucial for effective technology integration. The study suggests actionable strategies for auditing firms to invest in advanced technologies, train auditors, and develop governance frameworks. These advancements can significantly enhance audit quality and reliability, shaping the future of auditing in an increasingly digital environment.
Co-Authors Abd. Rahman Mus Abdul Rahman Andi Nurwanah Dian Indriani Eka Ariaty Arfah Fadliah Nasaruddin Fitri Ramadhani Gustaf Rogers Silalahi Junaid, Asriani Kurnia Rahman Muhammad Arif Muslim Muslim Muslim Muslim Nur Khaeriyani Chaerul Nurfadila nurfadila Nurul Wahida Recky Suhartanto Lawata Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Wardaningsi Wardaningsi Zulfadli Yusuf